Russian Federation
In the context of technological and social changes, business is faced with a more complex business environment. New business models, improved management efficiency, development of internal control and audit in insurance organizations are required. The article suggests approaches to the formulation of internal audit, the development of a methodology for its implementation. The methodological basis of the research is a systematic approach, a method of analyzing the current processes in the financial market, collecting facts, and structural and functional modeling.
business model, business processes, risk-based control, government regulation, internal audit
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